MTU defines the Maximum Transfer Unit of an IP packet. Let us consider an example of MTU set to 1500 in a network interface. One 8K block transfer can not be performed with just one IP packet as the IP packet size (1500 bytes) is less than 8K. So, one transfer of UDP packet of 8K size is fragmented to 6 IP packets and sent over the wire. In the receiving side, those 6 packets are reassembled to create one UDP buffer of size 8K. After the assembly, that UDP buffer is delivered to an UDP port of a UNIX process. Usually, a foreground process will listen on that port to receive the UDP buffer.